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NY I87313




October 31, 2002

CLA-2-33:RR:NC:2:240 I87313

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 4417.00.8090; 4420.90.8000; 7323.99.5060; 9603.29.4090; 9603.29.8090

Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a Bath and Body Gift Set from China

Dear Ms. Peirce:

In your letter dated October 9, 2002, you requested a tariff classification ruling.

The Bath and Body Gift Set, Item No. LB199, contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a wood cabinet measuring approximately 20 inches high by 15 inches wide by 6 inches deep. The cabinet has a framed glass door, glass sides and three wood shelves. The gift set contains foam bath, which is poured directly into bath water, body lotion, a bag of mineral foot soak bath salts with a wooden scoop attached, bath crystals packed in a tinplated container resembling a milk can, a jar of body butter, four 0.28 oz. tins of body balm, a bar of body soap and a facial exfoliating brush composed of 30% nylon and 70% pig bristle fibers. A sample of the Bath and Body Gift Set was not submitted with your inquiry.

Although marketed as a set, the items are not designed to meet a particular need nor do they carry out a specific activity. More specifically, the cabinet is more than just a packing container and can be used as a receptacle for other articles. For tariff classification purposes, each item will be classified separately under its appropriate heading.

The applicable subheading for the bag of foot soak bath salts will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sunscreen or sun tan preparations; Manicure or pedicure preparations.. The rate of duty will be free.

The applicable subheading for body lotion, body butter and body balm will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments): Other: Other: Other. The general rate of duty will be free.

The applicable subheading for bath crystals will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed. The general rate of duty will be 5.8 percent ad valorem.

The applicable subheading for foam bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other:. The rate of duty will be 4.9 percent.

The applicable subheading for soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soaps. For toilet use (including medicated products): Other The rate of duty will be free.

The applicable subheading for the wooden scoop will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other.. Other.. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the wood cabinet will be 4420.90.8000, Harmonized Tariff Schedule of the United Stated (HTS), which provides for Wooden articles of furniture not falling within chapter 94: Other: Other.. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the tinplated container will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof, of iron or steel.. Other: Other: Not coated or plated with precious metal: Of tinplate: Other.. The rate of duty will be free.

The applicable subheading for the facial exfoliating brush, if valued not over 40¢ each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person.. Other: Valued not over 40¢ each.. Other. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the facial exfoliating brush, if valued over 40¢ each, will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person.. Other: Valued over 40¢ each.. Other.. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stephanie Joseph at 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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